AL-SALAM REIT ANNUAL REPORT 2025

SECTION 09 pg. 264 AL-SALĀM REIT NOTES TO THE FINANCIAL STATEMENTS - 31 December 2025 3. Significant accounting judgements and estimates (Cont’d) 3.2 Key sources of estimation uncertainty (Cont’d) Fair value of investment properties (Cont’d) The following table demonstrates the sensitivity of the fair value measurement to changes in estimated term yield rate, discount rate and its corresponding sensitivity result in a higher or lower fair value measurement: Fair value Increase/(decrease) 2025 RM 2024 RM Yield rate - 0.25% (1,010,000) 3,400,000 + 0.25% (2,010,000) (5,100,000) Discount rate - 0.25% 31,630,000 43,470,000 + 0.25% (32,660,000) (42,970,000) 4. Gross rental income Group Fund 2025 RM 2024 RM 2025 RM 2024 RM Rental income: - Base rental income 66,508,712 59,918,955 66,508,712 59,918,955 - Unbilled rental income 2,699,890 3,090,450 2,699,890 3,090,450 Percentage rent 4,459,614 2,174,550 4,459,614 2,174,550 Service charges 3,893,516 3,317,492 3,893,516 3,317,492 77,561,732 68,501,447 77,561,732 68,501,447

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